Budget References

DEPARTMENT INDEX BY BUSINESS UNIT NAME Back to Top
An alphabetical index of state agencies included in the Budget. This index can be used to quickly access information for a specific department.
Click here for Department Index By Business Unit Name

DEPARTMENT INDEX BY BUSINESS UNIT CODE
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An index of all state agencies included in the Budget arranged by their four-digit business unit code. This index can be used to quickly access information for a specific department for users familiar with state business unit codes.
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GLOSSARY OF BUDGET TERMS
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A listing of common budget terms and their associated definitions.

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HISTORICAL DOCUMENTS
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Provides a listing of documents and presentations that relate to the proposed budget and previous budgets.

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HISTORICAL EBUDGETS
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Provides a listing of links to prior eBudget displays.

Click here for Historical eBudgets

BUDGET PROCESS OVERVIEW
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Provides an overview of California's budget process from development and preparation through enactment and administration.
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ADJUSTMENTS IN ACCOUNTING METHODS AND PRIOR YEAR FUND BALANCES
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Provides descriptions of major adjustments to accounting methods and prior year fund balances as required by AB 1487 (Chapter 343, Statutes of 2012).
Click here for the Adjustments in Accounting Methods and Prior Year Fund Balances

STANDARD FOOTNOTES
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Provides a key to standard footnotes used to identify the general classification of funds (e.g., General, federal, special) and identifies specific fund types that are included in budget expenditure totals.
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BUDGET FREQUENTLY ASKED QUESTIONS (FAQs)
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Provides answers to frequently asked questions related to the budget or budget process.
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UNIFORM CODES MANUAL
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A chart of accounts providing a uniform coding system for the accounting and budgetary purposes for all state departments.

Click here for the Uniform Codes Manual

MANUAL OF STATE FUNDS
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This manual contains descriptions for all funds listed in the Uniform Codes Manual. Each fund description provides the administering department, the authority that created the fund, the fund's purpose, the appropriation authority for the fund, the date the fund may be abolished, and the disposition of any balance when and if the fund is abolished.

Click here for the Manual of State Funds

SUMMARY OF FUND CONDITION STATEMENTS
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Summary of Fund Condition Statements (Schedule 10) is a listing of funds in alphabetical order. It includes beginning reserve, revenues, expenditures, and ending reserve for the General Fund and each special fund for the past, current, and budget years.

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SALARIES AND WAGES SUPPLEMENT
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A listing of classifications, salaries, and wages for all state departments, commissions, and boards within the state government for the past, current, and budget fiscal years. This document is updated in early spring of each year.

Click here for the Salaries and Wages Supplement

FUND CONDITION STATEMENTS
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Provides an ordered list of Fund Condition Statements (FCS) displayed in the Governor's Budget.
Click here for Fund Conditions by Name
Click here for Fund Conditions by Code

BUDGET CONTACTS
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Provides Department of Finance contact information for each major budget area.
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TERMS OF CONDITION
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Defines the conditions of use for this web site and identifies how use of the web site will be monitored.
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